Abstract

RAPIAH. The Influences of Liquidity and Financial Leverage Toward Going
Concern Audit Opinion at Companies in Indonesian Stock Exchange. Faculty of
Economic, State University of Jakarta. 2013
The purposes of this research are to get validity and reliable data or fact about how
strong the influences of liquidity and financial leverage toward going concern audit
opinion at companies in Indonesian Stock Exchange. This research was conducted
over two months from the month of December 2012 to January 2013. This research
use method survey with the correlation approach. While the data is gained from
financial statement geted from research in the Indonesian Stock Exchange. The
research population are the companies they are have negative profit during 2011
years their is registered in the Indonesian Stock Exchange. With total 39 Companies.
The sample which is taken by using sample random sampling appropriate Isaac and
Michael table with 95% significance level (error 5%) so the total sample are 36
companies. This research proves that the liquidity was statistically significant
negative effect with a going concern audit opinion, while the financial leverage was
statistically significant positive effect with a going concern audit opinion. Logistic
regression partially test showed that the liquidity was statistically significant negative
effect with a going concern audit opinion, while the financial leverage was
statistically significant positive effect with a going concern audit opinion. The result
of chi-square and p-value test showed that all of independent variables was
simultaneously significance influence to a going concern audit opinion.